无论是在国内还是国外,会计学都博大精深,源远流长。早在14、15世纪,欧洲资本主义商品货币经济的迅速发展,促进了会计的发展。而在我国,“会计”一词,远在大约公元前1100年到公元前770年之间的西周时代就已经出现了。可见,会计学见证了世界的进步,可以说没有会计学的核算和监督作用就没有经济的快速发展,而经济越发展,会计学也就越强大。那么,会计学到底是一门什么样的学科?会计是以货币为主要计量单位,以提高经济效益为主要目标,运用专门方法对企业、 Whether at home or abroad, accounting is profound, long history. As early as the 14th and 15th centuries, the rapid development of the capitalist commodity currency economy in Europe promoted the development of accounting. In our country, however, the term “accounting” has appeared in the Western Zhou Dynasty, about 1100 BC to 770 BC. It can be seen that accounting has witnessed the progress of the world. It can be said that there is no rapid economic development without the accounting and supervisory functions of accounting, and the more developed the economy is, the more powerful accounting will be. So, accounting in the end is what kind of discipline? Accounting is the currency as the main unit of measurement in order to improve economic efficiency as the main goal, the use of specialized methods of business,